Management Control Procedures and Environment of Local Councils, Sierra Leone (Case: Bo and Kenema Districts Councils)

Abstract

The study assessed management control procedures and environment of Local Councils in Sierra Leone with reference to Bo and Kenema Districts Councils. The secondary objectives of the study were, to: 1) assess control procedures on the councils effectiveness; 2) assess control procedures in reducing fraudulent activities; 3) assess control procedures in promoting the councils performance; 4) identify the weaknesses in the control procedures; and 5) assess control procedures in achieving monitoring and supervision at the councils. The approach adopted for the study was a cross-sectional descriptive design, and the data were presented by the use of qualitative and quantitative methods. The target population of the study is twenty-eight (28) core staff members, out of which 26 core staff members were selected from both councils that adhered to control procedures and environment of Bo and Kenema Districts Councils. A simple random sampling selection was used to select 26 core staff by a pre-tested validated questionnaire with the reliability test of (0.765) from the 18th-24th December, 2021. Data collected were analysed using SPSS and excel. Majority of the core staff of Bo and Kenema Districts Councils affirmed that control procedures and environment promote the councils’ operational effectiveness, controls reduce fraudulent and erroneous activities, and controls reduce internal weaknesses/leakages of Local Councils. While majority of core staff strongly opposed that control procedures do not reduce weaknesses and compromise the standards set by the Local Service Commission. A four-point Likert scale utilised, and the data instruments employed include; questionnaire and documentary analysis. In conclusion, Bo District Council displays more supports by complying with its control procedures to enhance performance and reduce control weaknesses. While at Kenema District Council, control procedures aided the councils immensely in terms of minimising its fraudulent activities, improved performance and enhanced monitoring and supervision. The research paper therefore, recommends that the Local Service Commission should make available to the core staff members internal policies, acts and regulations to the 22 local councils in Sierra Leone.